I am a teacher and I took an on line summer course for 481.65. I have always been able to deduct this every year. Where is correct place to enter deduction?

jmacnally · ‎June 7, 2019

MinhT · ‎June 7, 2019

The course you paid as an employee is a job-related expense.

Up to tax year 2017, job-related expenses are deductible as an itemized deduction subject to the 2% of AGI floor.

Under the Tax Cuts and Jobs Act, the itemized deductions for job-related expenses subject to the 2% of AGI floor are suspended for expenses incurred after December 31, 2017 through 2025.

Therefore, your summer course is no longer deductible for tax year 2018.

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View solution in original post

MinhT · ‎June 7, 2019

The course you paid as an employee is a job-related expense.

Up to tax year 2017, job-related expenses are deductible as an itemized deduction subject to the 2% of AGI floor.

Under the Tax Cuts and Jobs Act, the itemized deductions for job-related expenses subject to the 2% of AGI floor are suspended for expenses incurred after December 31, 2017 through 2025.

Therefore, your summer course is no longer deductible for tax year 2018.

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"

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I am a teacher and I took an on line summer course for 481.65. I have always been able to deduct this every year. Where is correct place to enter deduction?